Examlex
In computing distributable net income (DNI) for a trust, one removes any corpus net capital gain or loss.
Cognitive-behavior Therapists
Mental health professionals who treat various disorders by changing negative thought patterns and behaviors.
Cognitive Therapy
A type of psychotherapy focused on modifying dysfunctional emotions, behaviors, and thoughts by interrogating and uprooting negative or irrational beliefs.
Dysfunctional Thinking
Negative and unhelpful thought patterns that are often irrational and can lead to emotional distress and behavioral problems.
Collaborative Effort
Working together in a joint action or enterprise to achieve a common goal or outcome.
Q3: During an audit, IRS personnel might request
Q23: Discuss the application of the "one-year rule"
Q52: The Brighton Trust has distributable net income
Q65: Mattie and Elmer are separated and are
Q86: S corporations flow-through income amounts to its
Q104: Entity accounting income is controlled by the
Q110: For tax purposes, married persons filing separate
Q111: In December 2012, Todd, a cash basis
Q117: Alfred's Enterprises, an unincorporated entity, pays employee
Q122: Mandy Corporation realized $1,000,000 taxable income from